1.audit 审计 LFtt gY
2.attestation 鉴证 ~Jz6O U*z
3.credibility 可信赖程度 8-77d^cprR
4.audit of financial statements 财务报表审计 HA>OkA/
5.agreed-upon procedures 执行商定程序 HC,Se.VYS
6.high levels of assurance 高水平保证 D>tR-
7.compilation 编制 :20W\P<O!A
8.reliability 可靠性 BF{Y"8u$
9.relevance 相关性 d-dEQKI?;
10.professional skepticism 职业谨慎 ?.;c$'
11.objectivity 客观性 3'u-
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12. professional competence 专业胜任能力 "LTad`]<Ro
13.Senior/CPA-in-charge 项目经理 L/G6Fjg^
14.audit engagement letter 业务约定书 Npy:!
15.recurring audit 连续审计 W:L
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16.the client 委托人 9;-p'C
17.change CPA 更换注册会计师 *bA.zmzM
18.the existing CPA 现任注册会计师 r<^HmpUJ
19.the successor CPA 后任注册会计师 ;;N9>M?b
20.the preceding CPA前任注册会计师 U\*J9
21.issue the audit report 出具审计报告 s,&Z=zt0R
22.expert 专家 hZ
23.the board of directors 董事会 I&W=Q[m
24.knowledge of the entity‘ s business 了解被审计单位情况 j#q-^h3H
25.assess material misstatement risks评估重大错报风险 SNI)9k(T{
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E09:E
27.a general knowledge of —— 初步了解―――的情况 :&9s,l
28.a more knowledge of—— 进一步了解的情况 [K0(RDV)%
29.the prior year‘s working papers 以前年度工作底稿 kL"2=7m;
30.minutes of meeting 会议纪要 fS78>*K
31.business risks 经营风险 Z}Ft:7
32.appropriateness 适当性 iqQD{SRt{
33.accounting estimate 会计估计
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 wEvVL
36.audit plan 审计计划 ?+}_1x`
37.significant audit areas 重点审计领域 YglmX"fLf
38.error 错误 y/
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39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 ZX./P
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41.misappropriation of assets 侵占资产 <l E<f+
42.transactions without substance 虚假交易 n8ZZ#}Nhg
43.unusual pressures 异常压力 ExL0?FemWV
44.the suspected noncompliance 涉嫌存在违法行为 N U`
45.materialiy 重要性 VQ9/Gxdeo
46.exceed the materiality level 超过重要性水平 vuY~_
47.approach the materiality level 接近重要性水平 .jjG(
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48.an acceptably low level 可接受水平 cB}D^O
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ou{2@"
50.misstatements or omissions 错报或漏报 8>in_h9
51.aggregate 总计 mb^~qeRQ
52.subsequent events 期后事项 +}os&[S
53.adjust the financial statements 调整财务报表 KF!Yf\
54.perform additional audit procedures 实施追加的审计程序 6fEqqUeV
55.audit risk 审计风险 @O^6&\s>
56.detection risk 检查风险 K:#I
57.inappropriate audit opinion 不适当的审计意见 a'yK~;+_9
58.material misstatement 重大的错报 Wf>R&o6tr
59.tolerable misstatement 可容忍错报 :emiQ
60.the acceptable level of detection risk 可接受的检查风险